Barney Shipping Corporation holds an 80% stake in Mooncake Foods Corporation's common stock. On January 1, 20X1, Barney purchased land for $400,000 from an independent third party. On July 1, 20X1, Barney sold the land to Mooncake for $450,000. Mooncake sold the land to a nonaffiliate on January 1,205, for $600,000. The amount of deferred profit Barney would reverse upon the sale of the land to a nonaffiliate is $80,000. $150,000. $50,000. $100,000